BBM: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
BBM
Largest movements
- Receivables within one year -€142,348
down €142,348 (-72.0%), from €197,745 to €55,397
of which Other amounts receivable: -€124,019
- Deferred charges and accrued income +€36,258
up €36,258, from €0 to €36,258
- Tangible fixed assets +€7,105
new in 2025: €7,105
- Cash -€6,537
down €6,537 (-57.0%), from €11,465 to €4,929
mainly Contributions, distributions and other (-€100,000) and Deferred charges and accrued income (-€36,258)
- Profit (loss) carried forward -€78,631
down €78,631 (-49.4%), from €159,174 to €80,543
- Tax, wage and social debts -€22,983
down €22,983 (-53.8%), from €42,755 to €19,772
- Trade debts -€3,907
down €3,907 (-91.3%), from €4,281 to €374
- Gross operating margin -€46,956
down €46,956 (-56.5%), from €83,093 to €36,137
- Taxes -€10,691
down €10,691 (-60.9%), from €17,547 to €6,857
- Financial charges +€5,208
up €5,208 (+113%), from €4,624 to €9,831
- Financial income -€2,700
down €2,700 (-38.8%), from €6,953 to €4,253
- Depreciation +€1,705
new in 2025: €1,705
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €209,210 | €103,688 | -€105,522 | -50.4% |
| Fixed assets | 21/28 | - | €7,105 | +€7,105 | |
| Tangible fixed assets | 22/27 | - | €7,105 | +€7,105 | |
| Furniture and vehicles | 24 | - | €7,105 | +€7,105 | |
| Current assets | 29/58 | €209,210 | €96,583 | -€112,627 | -53.8% |
| Amounts receivable within one year | 40/41 | €197,745 | €55,397 | -€142,348 | -72.0% |
| Trade receivables | 40 | €53,177 | €34,848 | -€18,329 | -34.5% |
| Other amounts receivable | 41 | €144,568 | €20,549 | -€124,019 | -85.8% |
| Cash at bank and in hand | 54/58 | €11,465 | €4,929 | -€6,537 | -57.0% |
| Deferred charges and accrued income | 490/1 | €0 | €36,258 | +€36,258 | |
| Total equity and liabilities | 10/49 | €209,210 | €103,688 | -€105,522 | -50.4% |
| Equity | 10/15 | €162,174 | €83,543 | -€78,631 | -48.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €159,174 | €80,543 | -€78,631 | -49.4% |
| Amounts payable | 17/49 | €47,036 | €20,145 | -€26,891 | -57.2% |
| Amounts payable within one year | 42/48 | €47,036 | €20,145 | -€26,891 | -57.2% |
| Trade debts | 44 | €4,281 | €374 | -€3,907 | -91.3% |
| Suppliers | 440/4 | €4,281 | €374 | -€3,907 | -91.3% |
| Taxes, remuneration and social security | 45 | €42,755 | €19,772 | -€22,983 | -53.8% |
| Taxes | 450/3 | €42,755 | €19,772 | -€22,983 | -53.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,705 | +€1,705 | |
| Other operating charges | 640/8 | €451 | €629 | +€177 | +39.3% |
| Gross operating margin | 9900 | €83,093 | €36,137 | -€46,956 | -56.5% |
| Operating profit (loss) | 9901 | €82,641 | €33,803 | -€48,838 | -59.1% |
| Financial income | 75/76B | €6,953 | €4,253 | -€2,700 | -38.8% |
| Recurring financial income | 75 | €6,953 | €4,253 | -€2,700 | -38.8% |
| Financial charges | 65/66B | €4,624 | €9,831 | +€5,208 | +113% |
| Recurring financial charges | 65 | €4,624 | €9,831 | +€5,208 | +113% |
| Profit (loss) for the period before taxes | 9903 | €84,971 | €28,225 | -€56,746 | -66.8% |
| Income taxes | 67/77 | €17,547 | €6,857 | -€10,691 | -60.9% |
| Profit (loss) for the period | 9904 | €67,424 | €21,369 | -€46,055 | -68.3% |
| Profit (loss) for the period to be appropriated | 9905 | €67,424 | €21,369 | -€46,055 | -68.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.